Basis Of Cost Research Articles

Pravna (ne)osnovanost naknade za održavanje bankarskog tekućeg računa

In the article, the author considers the justifiability of banks’ right to charge the client with the basic costs and fees regarding the banking current account. Although it seems fair that the bank has the right to a maintenance fee and provision, after reviewing the legal nature of bank current account, the author concludes converse. It is particularly present in the case of M-Banking where the client completely autonomously creates and performs the payment order. This is because the client does it on its own mobile phone or PC with his own actions and not the bank’s servants’ actions. Therefore, it seems fair to deprive the bank of this right in favor of its client, or if one wants to be more equitable, to entitle the bank with the aforementioned rights, but at the same time to entitle the client with a right to interest on his positive balance.

Cost-effectiveness of terlipressin for hepatorenal syndrome: the United States hospital perspective

BackgroundHepatorenal syndrome (HRS) is characterized by severely reduced renal perfusion that precipitates rapid morbidity and mortality. Terlipressin is the only US Food and Drug Administration-approved treatment to improve kidney function for adults with HRS with a rapid reduction in kidney function. Prior to the approval of terlipressin, unapproved vasoconstrictive agents used in HRS treatment were octreotide/midodrine and norepinephrine with albumin.MethodsA cohort decision-tree model representing a US hospital perspective assessed the clinical outcomes and direct medical costs (based primarily on hospital charges) of treating HRS with terlipressin + albumin (ALB) versus midodrine/octreotide (MID/OCT)+ALB, or norepinephrine (NorEp)+ALB. Treatment efficacy was defined by clinical response (complete/HRS reversal, partial, or no response) based on change of serum creatinine derived from published clinical trial reports. The proportions of patients with complete response were: terlipressin + ALB (36.2%), NorEp + ALB (19.1%), and MID/OCT + ALB (3.1%). Model outcomes included utilization of HRS-related healthcare resources (hospital and intensive care, outpatient and emergency department, dialysis, and transplantations), adverse events, and HRS-related mortality. Outcomes were assessed for the initial hospitalization in the base case and at 30, 60, and 90 days post-discharge.ResultsTotal costs incurred over the initial hospitalization with terlipressin + ALB were lower vs NorEp + ALB, primarily due to higher ICU costs with NorEp + ALB ($7,433 vs $61,897). TER + ALB was associated with higher total costs vs MID/OCT + ALB due to higher pharmacy costs with terlipressin + ALB. The cost per complete response achieved of terlipressin + ALB ($451,605) was half that of NorEp + ALB ($930,571) and one-tenth that of MID/OCT + ALB ($4,942,123).ConclusionsHRS patients treated with terlipressin experienced better clinical outcomes and a lower cost per treatment response vs other unapproved treatments. ICU days and pharmacy costs were key cost drivers distinguishing the treatment groups. These outcomes suggest that terlipressin is cost-effective on the basis of total cost per response achieved.

Students’ perception of the e-book in teaching and learning of Basic Cost Accounting subject in Polytechnic Sultan Salahuddin Abdul Aziz Shah, Selangor, Malaysia

Students’ perception of the e-book in teaching and learning of Basic Cost Accounting subject in Polytechnic Sultan Salahuddin Abdul Aziz Shah, Selangor, Malaysia

Survival Strategies in the Economic Recession at Firm Level: The Case of Large Scale Construction Companies in Sri Lanka

As a form of business, construction contracting is heavily sensitive to recessions in the economy. As in many other countries, the Sri Lankan construction industry has also suffered a high proportion of business failures due to the current economic recession. Hence, the aim of this research is to delineate the commercial strategies adopted by construction companies in Sri Lanka to endure short term survival in the recession. A comprehensive literature survey was carried out to reveal these strategies in different contexts. A questionnaire survey was subsequently administered among the large scale contractors to gauge their responses using the Mean Item Score (MIS) and the Relative Importance Index (RII). The study concludes that Cut non-essentials and dispense the indispensable, De-scaling/De-scoping, Minimizing wastage, Getting clear on basic costs and adjust the profit margin with a sense and Slowing down the progress are among the first five strategies found to have been prioritized at contracting firms. Along with 43 strategies, the study recommends that there is a need for firms to network and collaborate to share resources, in order to survive in business during the fierce conditions of the economy.

USING OF (IFRS13) ACCOUNTING THE FAIR VALUE OF THE MERGED COMPANIES- APPLIED STUDY

Through this research, the researcher seeks to use the International Financial Reporting Standard (IFRS13) fair value accounting on the financial assets of the merged companies before and after the merger, and then demonstrate its use on the financial assets before and after the merger, applied research in the International Islamic Bank (joint stock company) i.e. merger The International Islamic Bank with the First Capital Islamic Bank). To find out the use of the International Financial Reporting Standard (IFRS13) fair value accounting for financial assets, the detailed financial statements of the merged companies represented by the International Islamic Bank (a joint stock company) were used. The problem of the research was the existence of the phenomenon of inflation, which led to a reconsideration of the use of the historical cost method and the search for an accounting alternative for measurement that reflects the price changes realistically for the different market conditions, which generated the need for the merged companies to use an alternative to the historical cost basis based on the International Financial Reporting Standard for fair value ( IFSR13) as a value that reflects the values of the market elements at the time of preparing the financial statements that meet the needs of the many parties used for this data. The importance of the research using fair value accounting in the accounting application and the extent to which the community of the merging companies and their dealers of investors, auditors and clients benefit from the activities of the merging companies. Through this study, a number of conclusions were reached, the most important of which is the use of the international standard (IFSR13) fair value accounting for the merged companies, which leads to the preparation of financial statements that honestly and fairly express the result of the activity and the different results of the financial position, which is reflected in rational decision-making, and the increase in the amount of financial assets as a result Merger and the use of criterion measurements by measuring financial assets based on the declared prices in the market, and the researcher recommends to the management of the merging companies in Iraq to use the standard (IFSR13) in order to provide appropriate information for users of the financial statements for the purpose of making economic decisions that reflect the economic reality.

The forward-looking polluter pays principle for a just climate transition

ABSTRACT Climate justice demands polluters to take responsibility for both present and future harm caused by past GHG emissions and for future harm caused by future GHG emissions. One problem with this is double climate taxation: people living in historical polluting countries must both shoulder the burden of an effective and inclusive climate transition and repay the climate debt incurred by their predecessors. Although double climate taxation might be defensible on normative grounds, it risks making climate justice politically infeasible. I therefore maintain that global climate justice should focus on future, rather than past, climate harms. The forward-looking polluter pays principle (FL-PPP) can ensure both a cost-effective climate transition and a fair distribution of the climate burden, provided it is applied as follows: i) each country must introduce a carbon price calibrated to the global social cost of carbon; ii) each country must transfer part of carbon revenues collected at the country level to an international fund; iii) global carbon revenues must be redistributed on the basis of the country-level social cost of carbon. The FL-PPP burden can be made more progressive, moreover, if the formula for allocating global carbon revenues is adjusted through two coefficients, one consumption-based and one priority-sensitive.

Opportunities for Civil Aircraft Maintenance, Repair and Overhaul in India

The Indian airline industry is expected to see double digit growth over the next decade as the economy grows between 8-10% GDP, as structural weaknesses are removed, infrastructure strengthened and much needed capital (domestic and foreign) becomes available. It is now perceived that there is already lack of adequate infrastructure for maintenance, repair and overhaul (MRO). Much of the engine, airframe and component MRO are presently being carried out abroad. As of now, there are no major independent MROs that can cater for this large fragmented market. It was felt by the Aeronautical Society of India to set up a Committee to study opportunities for MRO in India. The Committee report [1] details the different types of airframe MRO that are required including aircraft C and higher checks, engines and other equipment. The report encompasses a detailed study of manpower requirements, structure of the MRO organisation, training opportunities apart from providing a basic cost and revenue structure for any MRO. This article provides a brief overview of the report.

MADM-Q, an efficient multi-attribute decision-making support system for offshore decommissioning

With decades of development, some offshore facilities are reaching their design lives and need to be decommissioned. However, due to the limitation of regulations, technologies, and other aspects, which decommissioning options should be chosen is a challenging task. This paper introduces a multi-attribute quantitative evaluation system called MADM-Q (Multi-Attribute Decision Making-Quantitative), which can show decision makers with decommissioning options’ cost, risk, and environmental impact assessment results. The system consists of an input, output, and three processing modules. The Engineering Cost Evaluation System (ECES) is the first bottom-up approach cost assessment model in offshore facility decommissioning research. The Hierarchical Analyst Domino Evaluation System (HADES) acts as the risk assessment module, considering Domino Effect Accidents (DEAs) and providing accurate and rapid quantitative risk assessment results. The third sub-model, Composite Impact Evaluation System (CIES) assesses the environmental and socioeconomic impacts of the project. The system can obtain the basic cost range and the Individual Risk Per Annum (IRPA) value of the project quickly by using some simple inputs. The results of ECES and HADES reflects excellent accuracy - 12% cost evaluation average deviation and 1.43E-04 IRPA evaluation bias. Although currently, the HADES is a quasi-dynamic risk assessment method, it would be easy to develop it into a real-time dynamic risk monitoring and assessment system by combining advanced technologies such as digital twin technology and sensor technology.

Sensor data reduction with novel local neighborhood information granularity and rough set approach

Data description and data reduction are important issues in sensors data acquisition and rough sets based models can be applied in sensors data acquisition. Data description by rough set theory relies on information granularity, approximation methods and attribute reduction. The distribution of actual data is complex and changeable. The current model lacks the ability to distinguish different data areas leading to decision-making errors. Based on the above, this paper proposes a neighborhood decision rough set based on justifiable granularity. Firstly, the rough affiliation of the data points in different cases is given separately according to the samples in the neighborhood. Secondly, the original labels are rectified using pseudo-labels obtained from the label noise data that has been found. The new judgment criteria are proposed based on justifiable granularity, and the optimal neighborhood radius is optimized by the particle swarm algorithm. Finally, attribute reduction is performed on the basis of risky decision cost. Complex data can be effectively handled by the method, as evidenced by the experimental results.

Analisis Potensi Daya Pada Pembangkit Unit 7 PLTA Tes

Currently the need for electrical energy is increasing both for industrial and household needs, but until now a lot of electrical energy has been replaced by non-renewable resources (coal), which will run out if it continues to be used. Tes Hydroelectric Power Plant is one of the electrical energy generators that can be renewable. Among the several generating units in Tes Hydroelectric Power Plant, Tes’s hydroelectric power plant unit 7 is the most recent, having been inaugurated for the first time in 2014. The power potential that can be projected from this hydroelectric power plant unit 7 still needs to be looked at further. Therefore, this study aims to analyze the potential for electric power from the Tes’s hydroelectric power plant unit 7 from 01 July 2022 to 03 July 2022.
 In making observations about the analysis of the power potential at the Tes’s hydroelectric power plant unit 7, several methods are used. Such as observation of data for 3 days of operation from 01 July 2022 to 03 July 2022, literature study and several interview methods with field consultants. The value of the air discharge obtained from the use of air volume per day at the Tes’s hydroelectric power plant unit 7. On three days of observation, the Tes’s hydroelectric power plant unit 7 were able to produce the highest electrical energy on 03 July 2022, namely 100,722 kWh and the lowest was 99,808 kWh on 02 July 2022. In three days, the electric power that paid for the Tes’s hydroelectric power plant unit 7 reached 4173, 40 kW. The Tes’s hydroelectric power plant unit 7 can generate a daily net income of Rp. 105,689,588, - with a perkWh price of Rp. 1300, - and reduced by the basic cost of Rp. 244.81, -, from the sale of electrical energy.

Health Care Resource Use and Social Costs in Mild Cognitive Impairment and Mild Alzheimer's Disease.

As the number of patients with dementia increases, so do the social costs. In recent years, attempts have been made to reduce risk to be dementia and treat it from the early stages of the disease, making it important to estimate the costs of the early stages. To estimate the medical and social costs of the early stages of Alzheimer's disease (AD), which include mild cognitive impairment (MCI) due to AD and mild AD. Questionnaires were used to obtain basic information (e.g., age, cognitive function) and medical costs, social care costs, family caregiver medical costs, and family caregiver informal care costs from patients with MCI due to AD or mild AD who were attending a memory clinic. A comparison was then conducted between these two groups. Patients with mild AD had higher total costs, patient medical costs, patient social care costs, and family caregiver informal care costs than did patients with MCI; however, only patient medical costs were significantly different (p = 0.022). A detailed analysis of patient medical costs revealed that anti-dementia drug treatment costs were significantly higher in patients with mild AD (p < 0.001). Compared with patients with mild AD, those with MCI may have lower patient and family caregiver costs. As it is important to reduce social costs through risk reduction and therapeutic interventions from the early stages of AD, the present findings could help estimate the social costs and verify the cost-effectiveness of early interventions for AD.

A Homemade, Cost-Effective, Realistic Pelvic Exam Model.

This innovation is intended to instruct medical students, residents of all levels, and mid-level practitioners. Pelvic examinations are essential components to clinical practice but are challenging to teach, learn, and practice on live patients secondary to patient comfort because this is an invasive procedure.1 Resident physicians and medical students traditionally learn these methods through observation while actively working in their department or clinics.2 Simulation models can improve a provider's competency and confidence performing pelvic examinations which improve patient comfort and exam accuracy.3 One barrier to simulation training is the cost of the pelvic simulator models. A basic pelvic exam simulator costs $365.4 The cost is high, therefore limiting the availability of a simulation model accessible to residency programs across the country. This barrier to pelvic models was overcome by developing a homemade alternative for cervical examination and collection of screening swabs. The model created can be easily manufactured by students, residents, and faculty alike for less than $20 and approximately two hours of manufacturing time. A literature review was conducted to find similar products and other production methods for a pelvic examination model. No comparable models were found.This is a guide to utilizing supplies from a local dollar store combined with home recycling products and a few common crafting tools to create a realistic pelvic examination model. After utilizing this pelvic examination model, the learner will be able to: 1) demonstrate ability to perform a pelvic examination comfortably and safely, 2) demonstrate ability to obtain a cervical swab on female patients, and 3) show proficient understanding of female anatomy. The pelvic exam model is utilized to effectively teach proper technique for pelvic examinations. This model can be utilized to teach medical students, incoming residents, and new mid-levels. Senior residents, experienced mid-levels, or attendings who are experienced in completing pelvic examinations can easily utilize this model to teach proper technique. The data for this study was collected from a single graduate medical education program in Detroit, Michigan. This was designed as a single blind survey where the reviewer's identities were kept anonymous from the data collectors. Surveys were collected from attendings, residents, mid-level providers, and medical students across specialties of emergency medicine, family medicine, obstetrics and gynecology. A total of 77 individuals tested the homemade model and compared it to a pelvic exam on a live patient as well as a commercial pelvic exam model. Survey results showed the low-cost homemade model was just as effective as a commercially manufactured model, with some respondents saying the DIY model was more effective and more realistic. Comparing the commercial models to the homemade model, 54 of the 77 participants had experience with a commercial model. In the survey when compared to a commercial model, 57% of the participants felt the examination was the same, and 31% indicated the homemade model felt more realistic. Overall, the homemade cost-effective model is comparable if not more realistic to more expensive commercial models. The main take away of this innovation, to remember it is possible to create cost-effective models for realistic, educational learning. This model has one limitation because it is not suitable for a bimanual examination, but it can be expanded to allow for bimanual examination. Pelvic examination, cervical examination, creative simulation models.

Food and agricultural sector in Indonesia’s economic growth during COVID-19 pandemic: an ARDL approach

Purpose. Global-scale financial crises, either in the financial sector itself or in other fields such as zoonotic disasters, in the form of the spread of viruses resulting in deaths and significant economic contraction, are becoming more frequent and are expected to occur in the future. This study aims to assess the crisis’s impacts, in this case, COVID-19 pandemic, on the food and agriculture sector’s role in Indonesia’s economic growth.&#x0D; Methodology / approach. This study used ARDL bound test to cointegration approach to analyze whether COVID-19 pandemic had a negative impact on Indonesia’s economic growth with regard to the food and agricultural sector. The relation pattern of particular interests includes (i) the relation between agriculture and economic growth, (ii) the relation between food and beverage industry and economic growth, and (iii) the causal relation between agriculture, food and beverage industry, and economic growth.&#x0D; Results. In the long run, economic growth, agricultural output, and food and beverage industry’s output have a dynamic causal relation (bi-directional causality). Partially, COVID-19 pandemic influences economic growth negatively but insignificantly. However, the effect is simultaneously significant, but the regression coefficient is very small, and not strong enough to disrupt the positive effect of agricultural output and food and beverage industry’s output. COVID-19 does not negatively influence agricultural production and food and beverage industry as the regression coefficients are positive, insignificant, and very small.Originality / scientific novelty. This research is the first (particularly in Indonesia) to analyze COVID-19’s impacts on economic growth with regard to food and agriculture sector using an econometric operation with time series statistical data, covering data during the pandemic. Therefore, the parameter test results have higher predictability.&#x0D; Practical value / implication. This study presents evidence that COVID-19 pandemic influences economic growth not through disruption of production in the agriculture and food and beverage sectors, but induction by demand. Therefore, the most appropriate policy to deal with the crisis is to simultaneously handle health aspect as the source of crisis and maintain demand for agricultural and food products directly through fiscal stimulus in the form of social safety net for poor and near-poor households and indirectly through supporting micro, small and medium enterprises (MSMEs) from bankruptcy in the prevention of mass unemployment. In the future, however, there will be a need to further study agricultural resilience by subsector and investigate food and beverage industry’s role in an open economic model. In addition, it is quite advisable to further study the impacts of the government’s safety net program in the form of basic food assistance and delivery cost subsidy for online shopping to stimulate demand-driven growth that can support farmers in production and service demand through contactless marketing.

Improving the Accuracy of Biologic Drug Survival Data: The Increasing Prevalence of Off-Label Dosing Must Be Considered when Reporting Drug Effectiveness and Safety

Improving the Accuracy of Biologic Drug Survival Data: The Increasing Prevalence of Off-Label Dosing Must Be Considered when Reporting Drug Effectiveness and Safety

The Cost-Based Pricing at Traphaco Joint Stock Company in Vietnam

This study presents some basic theories on cost-based product pricing methods in manufacturing enterprises. The study also analyzed and clarified the current situation of cost-based product pricing accounting at Traphaco Joint Stock Company in Vietnam, thereby evaluating the achieved results and pointing out some limitations of the current situation of product pricing at this company. From there, provide solutions to improve product pricing accounting on the basis of cost at Traphaco Joint Stock Company.

Cellular allostatic load is linked to increased energy expenditure and accelerated biological aging

Stress triggers anticipatory physiological responses that promote survival, a phenomenon termed allostasis. However, the chronic activation of energy-dependent allostatic responses results in allostatic load, a dysregulated state that predicts functional decline, accelerates aging, and increases mortality in humans. The energetic cost and cellular basis for the damaging effects of allostatic load have not been defined. Here, by longitudinally profiling three unrelated primary human fibroblast lines across their lifespan, we find that chronic glucocorticoid exposure increases cellular energy expenditure by ∼60%, along with a metabolic shift from glycolysis to mitochondrial oxidative phosphorylation (OxPhos). This state of stress-induced hypermetabolism is linked to mtDNA instability, non-linearly affects age-related cytokines secretion, and accelerates cellular aging based on DNA methylation clocks, telomere shortening rate, and reduced lifespan. Pharmacologically normalizing OxPhos activity while further increasing energy expenditure exacerbates the accelerated aging phenotype, pointing to total energy expenditure as a potential driver of aging dynamics. Together, our findings define bioenergetic and multi-omic recalibrations of stress adaptation, underscoring increased energy expenditure and accelerated cellular aging as interrelated features of cellular allostatic load.

Short term clinical and patient reported outcomes following Virtual Fracture Clinic management of fifth metatarsal fractures

IntroductionFracture clinics are experiencing increased referrals and decreased capacity. Virtual fracture clinics (VFC) are an efficient, safe, and cost-effective solution for specified injury presentations. There is currently a lack of evidence to support the use of a VFC model in the management of 5th metatarsal base fractures. This study aims to assess clinical outcomes and patient satisfaction with the management of 5th metatarsal base fractures in VFC. We hypothesise that it is both safe and cost effectiveness. MethodsPatients presenting to VFC at our major trauma centre with a 5th metatarsal base fracture, between January 2019 and December 2019, were included. Patient demographics, clinic appointments, complication and operative rates were analysed. Patients received standardised VFC treatment; walker boot/full weight bearing, rehabilitation information and instructions to contact VFC if symptoms of pain persist after 4 months. Minimum follow-up was one year; Manchester-Oxford Foot Questionnaires (MOXFQ) were distributed. A basic cost analysis was performed. Results126 patients met inclusion criteria. Mean age was 41.6 years (18–92). Average time from ED attendance to VFC review was 2 days (1 – 5). Fractures were classified according to the Lawrence and Botte Classification with 104 (82%) zone 1 fractures, 15 (12%) zone 2 fractures and 7 (6%) zone 3 fractures. At VFC, 125/126 were discharged. 12 patients (9.5%) arranged further follow-up after initial discharge; pain the reason in all cases. There was 1 non-union during the study period. Average MOXFQ score post 1 year was 0.4/64, with only 11 patients scoring more than 0. In total, 248 face-to-face clinic visits were saved. ConclusionOur experience demonstrates that the management of 5th metatarsal base fractures in the VFC setting, with a well-defined protocol, can prove safe, efficient, cost effective and yield good short term clinical outcomes.

Dispersion interactions with analytes at the center of graphene nanoflakes turn into electrostatic at the edge

Adsorption of small gaseous molecules on the center and edges of polycyclic aromatic hydrocarbons is studied through density functional theory calculations. The choice of selected functional for the study is based on a benchmarking, where 37 functionals are evaluated at low cost basis set against high level DFT SAPT calculations for adsorption of water molecule on coronene and hexabenzocoronene. After benchmarking, the detailed analysis is performed for the adsorption of H2S, H2O, NH3, CH3OH, HCN, H2O2 and NH2NH2 on coronene at its center and edges. The coronene is chosen to better elucidate the edge effect on the adsorption of analytes. All of the studied analytes are physiosorbed on coronene with adsorption energies ranging from 1 to 6 kcal mol−1. These complexes are stabilized by X-H---π interactions between analytes and coronene surface. The SAPT0 analysis reveals that the X-H---π interactions at the center (non-edge) position of coronene are dominated by dispersion interaction whereas the similar interactions at the edges are dominated by electrostatic interactions. The change from dispersion to electrostatic on edges is attributed to polarization of the systems by C–H polarity differences. The complexes having lone pair---π interactions have unexpectedly repulsive electrostatic interactions in H2S@GNF and NH3@GNF complexes. Electronic properties reveal that coronene surface is highly selective for hydrazine whereas adsorption of other analytes does not bring any significant changes in the electronic structure of coronene. The high selectivity of coronene for NH2NH2 is also evident from the redistribution of densities in frontier molecular orbitals. For NH2NH2@GNF complexes, the HOMOs are present on hydrazine whereas LUMOs are present in coronene. For other analytes, HOMOs and LUMOs are present merely on graphene nanoflake. This high sensitivity of coronene for hydrazine is due to better overlap of frontier molecular orbitals of analyte with coronene.

KEY ASPECTS OF THE ANALYSIS OF LABOUR RESOURCES-BASED RETURN AND LABOUR COSTS-BASED RETURN OF THE ENTERPRISE IN THE CONTEXT OF CONTEMPORARY SITUATION

The issue of the effective use of workforce is relevant at all phases and stages of each enterprise’s development. The importance and relevance of this issue are even greater in the context of high inflation rate in the country and the impact of different crises – health, economic, price, energy, social, and now the military crisis, due to the conflict and the war in the vicinity of the Bulgarian frontier.The first object of study in this publication is the indicator of labour resources-based return, which shows the final effective use of the enterprise’s workforce. This indicator is analysed as a separate object of the analysis to identify the strength and direction of direct factors that affect its dynamic. These factors are as follows:1. changes in the labour productivity and2. changes in the sales return.The second object of study refers to the labour costs-based return indicator, which characterises the final effectiveness of costs incurred by the enterprise for the functioning of the workforce it has hired, and namely, costs for staff salaries and social security. This indicator is also analysed as a separate object of the analysis. It identifies the strength and direction of direct factors’ impact on the dynamics of this indicator. These factors are as follows:1. changes in the labour productivity;2. changes in the average wages per staff member;3. changes in the average social security costs per staff member; and4. changes in the sales return.Their objectively existing correlation is a prerequisite for correlating these two objects.The subject matter of this publication covers the methodological aspects of the analysis of labour resources-based return and the analysis of labour costs-based return.The author’s objective is to suggest approved methodologies for analysis of the labour resources-based return and for analysis of labour costs-based return, which are applicable to and useful for the business practice. This publication suggests guidelines for deeper analysis methodologies by correlating the factors affecting the change of the annual labour productivity with the factors affecting the return calculated both on the basis of labour resources and on the basis of labour costs as well. Such correlation may result in objective symbiosis among the use of working time, efficient use of manpower (labour productivity) and labour resources-based and labour costs-based return.

Techno-economic studies of threshing green beans (vigna radiata) using power thresher.

Green bean threshing is one of the most important steps in the cultivation and processing of green beans. However, in practice, many problems are found that affect the level of economy and efficiency. This study aims to analyze the techno-economics of threshing green beans using a multipurpose threshing machine, namely the power thresher. The research method used involves a technical approach, economics, and statistics. The results showed that the green beans with a moisture content of 16.56% and an average feeding capacity of 388.88 kg/hour had an average threshing efficiency of 94.67% and a percentage of damaged green beans of 2.96%. Based on the results of research on parameter-technical parameters and statistics, it shows that there is an influence of moisture content on threshing green beans. In addition, for economic parameters, the basic cost for threshing green beans with a moisture content of 16.56% is Rp 255.30 per kg, with a break-even point of 21,076,738 kg per year. It can be concluded that, the lower the moisture content of green beans, the higher the economic value produced. In addition, the low moisture content makes the machine have a high level of efficiency.